CCE, Meerut-I Versus M/s. BHEL

2017 (10) TMI 4 - CESTAT NEW DELHI

Refund of excess duty paid - unjust enrichment - Held that: - it is evident that the assessee-Respondents have made an excess billing of ₹ 3,60,00,000.00 involving duty amounting to ₹ 59,32,800/-. The same was credited with the excess amount of billing in the name of their customer i.e. M/s Chattisgarh State Power Generation Company Ltd., Raipur. As the customer has not paid the amount, so there is no question of unjust enrichment - refund allowed - appeal dismissed - decided against .....

nuary 2008 and February 2008. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents were engaged in the business of turbine which was supplied to M/s Bharat Heavy Electricals Ltd. They had raised Supply/PVC invoices by wrongly maintaining excess amount by ₹ 3,60,00,000/- resulting in extra payment of Central Excise Duty amounting to ₹ 59,32,800/-. By order-in-original, the refund claim of the assessee-Respondents was allowed by the C .....

ioned that : the total cost of the project (2x250 MW Korba East TTP) was ₹ 120,70,58,958.00. As per the letter dated 11.09.2007 of the Chief Engineer, CSEB, Raipur, out of the total cost of the project, cost of the turbines was shown as ₹ 71,24,86,958.00. At the time of clearing the said Turbines, invoices were raised as per the said cost of the turbine and duty liabilities were discharged accordingly. After revision vide revised Annexure 1 of letter dated 28.02.2008 issued by the Ch .....

issued PVC invoices @ 20% of the initial cost. Accordingly, excess billing on account of the PVC amounting to ₹ 60,00,000.00 (20% of ₹ 3,00,00,000.00) have also been done by them resulting in total excess billing of ₹ 3,60,00,000.00 in respect of clearance of Turbines. 5. On further scrutiny, it is also gathered that package wise details provided by the claimant on the invoices also reveals that the pre-revised cost of the package no.731 and 732 of Turbine cleared under invoic .....